§ 36-20B-1 Definitions
§ 36-20B-2 Attest defined–Statements on standards to be adopted
§ 36-20B-3 Report defined
§ 36-20B-4 South Dakota Board of Accountancy–Members–Auditor General as ex officio member–Terms–Vacancies–Removal
§ 36-20B-5 Officers elected annually–Quorum–Meetings–Registry of licenses–Records certified by board admissible in evidence
§ 36-20B-6 Board within Department of Labor and Regulation–Reports to secretary
§ 36-20B-7 Moneys paid to state treasurer–Credit to Board of Accountancy fund–Appropriation and expenditure of funds
§ 36-20B-8 Compensation and expenses of board members
§ 36-20B-9 Employment of personnel–Appointment of committees–Legal counsel
§ 36-20B-10 Authority of South Dakota Board of Accountancy
§ 36-20B-11 Immunity from liability of board members and agents
§ 36-20B-12 Promulgation of rules
§ 36-20B-13 Certification as certified public accountant–Fees
§ 36-20B-14 Good moral character defined
§ 36-20B-15 Education requirements
§ 36-20B-16 Applicant to pass examination on rules of ethics
§ 36-20B-17 Fee for examination
§ 36-20B-18 Examination–Subjects–Time, application and grading method to be determined by board–Contracts for administrative services
§ 36-20B-19 Successful completion of examination–Reexamination
§ 36-20B-20 Reciprocity of examination credits–Waiver of examination requirements
§ 36-20B-21 One year’s experience required for initial issuance of certificate–Certificate issued prior to July 1, 2002
§ 36-20B-22 Eligibility to apply for a certificate
§ 36-20B-23 Issuance and renewal of certificate–Expiration–Application–Provisional certificates
§ 36-20B-24 Relinquishment of certificate or registration following suspension or revocation
§ 36-20B-25 Issuance of certificate without reciprocity–Requirements
§ 36-20B-26 Issuance of certificate to applicant licensed by another state–Qualifications substantially equivalent
§ 36-20B-27 Renewal of certificate–Continuing education requirement–Exception
§ 36-20B-28 Fee for issuance or renewal of certificate
§ 36-20B-29 Information to be provided concerning status of certificate or permit in another state–Personal and criminal information
§ 36-20B-30 Certificate issued to holder of substantially equivalent foreign designation–Conditions
§ 36-20B-31 Peer review of certificate holder performing compilation services
§ 36-20B-32 Firm permits–Duration–Provisional permits
§ 36-20B-32.1 Firms required to hold permit
§ 36-20B-32.2 Out-of-state firms performing services for in-state clients
§ 36-20B-32.3 Out-of-state firms performing other in-state services
§ 36-20B-33 Compliance with certain standards required
§ 36-20B-34 Information to be provided concerning status of permit in another state
§ 36-20B-35 Notice to be given of certain changes–Failure to comply
§ 36-20B-36 Peer review as condition of renewal of firm permit–Confidentiality
§ 36-20B-37 Fee for application or renewal of permit
§ 36-20B-38 Holders of permits and licenses issued under prior law–Renewal
§ 36-20B-39 Secretary of state as agent for service of process on nonresident applicants
§ 36-20B-40 Disciplinary action–Remedies available to board–Grounds
§ 36-20B-41 Investigations–Probable cause determination–Subpoena power of board
§ 36-20B-42 Investigating officer–Confidentiality of information
§ 36-20B-43 Findings of investigation–Effect
§ 36-20B-44 Random review of licensee’s work
§ 36-20B-45 Issuance of complaint–Administrative hearing–Service of complaint and notice of hearing
§ 36-20B-46 Respondent to have access to investigatory report and evidence
§ 36-20B-47 Appearance at hearing–Examination and presentation of witnesses and evidence–Subpoenas
§ 36-20B-48 Presentation of evidence supporting complaint–Certain board members disqualified from decision-making–Board counsel–Record–Recorded vote of majority required to impose penalty
§ 36-20B-49 Failure to appear at hearing–Order–Setting aside order upon showing of good cause
§ 36-20B-50 Judicial review of board order
§ 36-20B-51 Notice to other states of disciplinary action–Information furnished to authorities–Exception when petition for review filed
§ 36-20B-52 Modification of prior disciplinary action–Reissuance of certificate, license, or permit–Procedure
§ 36-20B-53 Continuing professional education or peer review as condition for reissuance of certificate, license or permit
§ 36-20B-54 Certain services restricted to licensees and individuals granted practice privileges–Exceptions–Standards
§ 36-20B-55 Certified public accountant–Restrictions on use of title and designations
§ 36-20B-56 Public accountant–Restrictions on use of title and designations
§ 36-20B-57 Certified, chartered, enrolled, licensed, registered, or accredited accountant–Restrictions on use of title and designation–Restrictions on use of certain language
§ 36-20B-58 Accountant or auditor–Restrictions on use of title, designation, and language–Exceptions–Violation as misdemeanor
§ 36-20B-59 Chapter not applicable to certain persons holding foreign certifications or designations
§ 36-20B-60 Attest services to be performed through business holding valid permit
§ 36-20B-61 Compilation report to be issued through business holding valid permit–Exceptions
§ 36-20B-62 Attorney’s records, documents customarily prepared in law practice not affected
§ 36-20B-63 Board may seek injunction
§ 36-20B-64 Board may institute criminal proceedings–Violation of chapter as misdemeanor
§ 36-20B-65 Commission of single prohibited act justifies penalty
§ 36-20B-66 CPA licensed in state with substantially equivalent requirements–Privileges
§ 36-20B-67 CPA with equivalent qualifications licensed in state not verified to have substantially equivalent requirements–Privileges
§ 36-20B-68 Licensee of another state who exercises practice privilege and employer consent to board’s jurisdiction–Agent for service of process
§ 36-20B-69 Liability of licensee for act committed in another state
§ 36-20B-70 Firm permit required for CPA licensed in another state to exercise practice privileges
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Terms Used In South Dakota Codified Laws > Title 36 > Chapter 20B - Public Accountants

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fraud: Intentional deception resulting in injury to another.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Quorum: The number of legislators that must be present to do business.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Seal: includes an impression of the seal upon the paper alone, as well as upon wax or a wafer affixed to the paper, and also the word "seal" written or printed on such paper. See South Dakota Codified Laws 2-14-2
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2